**(j)**Lessor agrees to acquire, hold and deliver the Aircraft to Lessee and Lessee agrees that it will operate the Aircraft, each in a manner that qualifies for the exemption from
California Sales and Use Tax identified in California Regulation 1620(b)(4)(b) relating to the Aircraft’s flight time in interstate or foreign commerce. Lessee will monitor such operations and prepare and preserve all documentation required by
the California Board of Equalization (**“CBE”**) to qualify for such exemption. Lessee will engage ATIS Group, LLC (Victor Anvick) prior to any Lease Operation to assist Lessee and Lessor in this process and to obtain written
verification from the CBE of the Aircraft’s qualification for this exemption promptly following the end of the appropriate test period. 

 **(k)**For purposes of this **Section 4**, all references to “Lessor” shall be deemed to include any permitted assignee of Lessor. 

 5.         **MAINTENANCE RESPONSIBILITY.** At all times during
the Lease Term: